Section 129 of the CGST Act, 2017—Goods in Transit — The Petitioner, registered under the GST Act, with its factories outside Kerala, manufactures and sells confectioneries to various dealers. The petitioner's goods and vehicles were detained by the Assistant State Tax Officer for the alleged wrong declaration in the e-way bill.

Held that:-The Hon’ble High Court directed the Respondent authorities to release the petitioner's goods and vehicles on furnishing Bank Guarantee for the tax and penalty due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules.— M/s Unibic Foods India Pvt. Ltd. v/s Assistant Sales Tax Officer, Surveillance Squad No. XVI, State GST Department, WAYANAD [2019] 8 TAXLOK.COM 038 (Ker)